Dirk E. Black

University of Nebraska at Lincoln - School of Accountancy

307 College of Business Administration

Lincoln, NE 68588-0488

United States

SCHOLARLY PAPERS

20

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SSRN CITATIONS
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Top 5,184

in Total Papers Citations

117

CROSSREF CITATIONS

147

Scholarly Papers (20)

Non-GAAP Earnings: A Consistency and Comparability Crisis?

Tuck School of Business Working Paper No. 2759312
Number of pages: 46 Posted: 07 Apr 2016 Last Revised: 01 Dec 2020
University of Nebraska at Lincoln - School of Accountancy, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, R.G. Associates and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 1,962 (9,935)
Citation 29

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Non-GAAP earnings, reporting consistency, earnings comparability

Non-GAAP Earnings: A Consistency and Comparability Crisis?

Contemporary Accounting Research, Forthcoming
Posted: 08 Feb 2021
University of Nebraska at Lincoln - School of Accountancy, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, R.G. Associates and University of Georgia - C. Herman and Mary Virginia Terry College of Business

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non-GAAP earnings, voluntary disclosure, reporting consistency, earnings comparability

2.

Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements

Number of pages: 55 Posted: 22 Oct 2013 Last Revised: 19 Nov 2020
University of Nebraska at Lincoln - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and Penn StatePenn State - Smeal College of Business
Downloads 1,302
Citation 7

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Non-GAAP EPS; contracting; compensation; valuation; value relevance

Non-GAAP Reporting: Evidence from Academia and Current Practice

Forthcoming, Journal of Business Finance & Accounting, Tuck School of Business Working Paper No. 2966778
Number of pages: 55 Posted: 11 May 2017 Last Revised: 11 Apr 2018
University of Nebraska at Lincoln - School of Accountancy, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, R.G. Associates and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 1,239 (20,403)
Citation 24

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Non-GAAP earnings, regulation, standard setting

Non‐GAAP Reporting: Evidence from Academia and Current Practice

Journal of Business Finance & Accounting, Vol. 45, Issue 3-4, pp. 259-294, 2018
Number of pages: 36 Posted: 17 Apr 2018
University of Nebraska at Lincoln - School of Accountancy, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, R.G. Associates and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 2 (814,953)
Citation 5
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non‐GAAP earnings, regulation, standard setting

4.

Peer Group Composition, Peer Performance Aggregation, and Detecting Relative Performance Evaluation

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 37 Posted: 17 Aug 2011 Last Revised: 09 Jun 2015
Dirk E. Black, Shane S. Dikolli and Christian Hofmann
University of Nebraska at Lincoln - School of Accountancy, University of Virginia - Darden School of Business and Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)
Downloads 588 (58,190)
Citation 12

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relative performance evaluation, peer performance, aggregation, peer composition

5.

The Effects of Executive Compensation Contracts and Auditor Effort on Pro Forma Reporting Decisions

Number of pages: 37 Posted: 08 Dec 2008 Last Revised: 14 Feb 2014
University of Nebraska at Lincoln - School of Accountancy, Steed School of Accounting and University of Georgia - J.M. Tull School of AccountingUniversity of Georgia
Downloads 564 (61,334)
Citation 5

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Pro forma earnings, compensation contracts, long-term performance plans, audit fees, earnings benchmarks, aggressive earnings management

Other Comprehensive Income: A Review and Directions for Future Research

Tuck School of Business Working Paper No. 2612865
Number of pages: 51 Posted: 02 Jun 2015 Last Revised: 16 Dec 2015
Dirk E. Black
University of Nebraska at Lincoln - School of Accountancy
Downloads 491 (72,137)
Citation 2

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Comprehensive income, Other comprehensive income, Accounting standard setting, Bank regulation, Regulatory capital, Basel III

Other Comprehensive Income: A Review and Directions for Future Research

Accounting & Finance, Vol. 56, Issue 1, pp. 9-45, 2016
Number of pages: 37 Posted: 03 Mar 2016
Dirk E. Black
University of Nebraska at Lincoln - School of Accountancy
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Citation 2
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Comprehensive income, Other comprehensive income, Accounting standard setting, Bank regulation, Regulatory capital, Basel III

7.

Estimating the sensitivity of CEO pay to accounting-based performance: gross versus net measures

Number of pages: 58 Posted: 17 Aug 2011 Last Revised: 24 Jul 2021
University of Nebraska at Lincoln - School of Accountancy, University of Virginia - Darden School of Business, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and University of Vienna - Accounting and Control
Downloads 390 (95,638)
Citation 1

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Executive Compensation, Relative Performance Evaluation, Performance Measurement

8.

CEO Pay-for-Complexity and the Risk of Managerial Diversion from Multinational Diversification

AAA 2011 Management Accounting Section (MAS) Meeting Paper
Number of pages: 59 Posted: 17 Aug 2010 Last Revised: 03 Sep 2012
Dirk E. Black, Shane S. Dikolli and Scott Dyreng
University of Nebraska at Lincoln - School of Accountancy, University of Virginia - Darden School of Business and Duke University - Accounting
Downloads 346 (109,503)
Citation 3

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CEO compensation, diversification, complexity

Managers' Use of 'Pro Forma' Adjustments to Meet Strategic Earnings Benchmarks

Number of pages: 34 Posted: 05 Sep 2007 Last Revised: 23 Jan 2008
University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and University of Nebraska at Lincoln - School of Accountancy
Downloads 333 (113,587)
Citation 2

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pro forma earnings, earnings benchmarks, opportunistic financial reporting

US Managers' Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets

Journal of Business Finance & Accounting, Vol. 36, Nos. 3-4, pp. 297-326, April/May 2009
Number of pages: 30 Posted: 12 May 2009
University of Nebraska at Lincoln - School of Accountancy and University of Georgia - J.M. Tull School of AccountingUniversity of Georgia
Downloads 4 (795,446)
Citation 11
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10.

CEO Risk-Taking Incentives and Relative Performance Evaluation

Forthcoming, Accounting & Finance
Number of pages: 37 Posted: 30 Jan 2012 Last Revised: 11 Apr 2018
Dirk E. Black
University of Nebraska at Lincoln - School of Accountancy
Downloads 310 (123,455)
Citation 3

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CEO, risk-taking, vega, relative performance evaluation, FAS 123R

11.

A Test of Income Smoothing Using Pseudo Fiscal Years

Number of pages: 50 Posted: 29 Aug 2017 Last Revised: 26 Jul 2021
Dirk E. Black, Spencer Pierce and Wayne B. Thomas
University of Nebraska at Lincoln - School of Accountancy, Florida State University - College of Business and University of Oklahoma
Downloads 271 (142,129)

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income smoothing, earnings management, earnings volatility, accruals

Has the Regulation of Pro Forma Reporting in the U.S. Changed Investors’ Perceptions of Pro Forma Earnings Disclosures?

Forthcoming, Journal of Business Finance & Accounting
Number of pages: 40 Posted: 25 Apr 2011 Last Revised: 18 Jun 2012
University of Nebraska at Lincoln - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and Brigham Young University - School of Accountancy
Downloads 236 (162,476)
Citation 2

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Pro forma earnings, corporate disclosure, The Sarbanes-Oxley Act of 2002

Has the Regulation of Pro Forma Reporting in the US Changed Investors’ Perceptions of Pro Forma Earnings Disclosures?

Journal of Business Finance & Accounting, Vol. 39, Issue 7‐8, pp. 876-904, 2012
Number of pages: 29 Posted: 26 Oct 2012
University of Nebraska at Lincoln - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and Brigham Young University - School of Accountancy
Downloads 1 (828,170)
Citation 7
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pro forma earnings, corporate disclosure, the Sarbanes‐Oxley Act of 2002

13.

Do First Impressions Last? The Impact of Initial Assessments and Subsequent Performance on Promotion Decisions

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 55 Posted: 22 Jul 2016 Last Revised: 23 Feb 2020
Dirk E. Black and Marshall D. Vance
University of Nebraska at Lincoln - School of Accountancy and Virginia Tech
Downloads 220 (174,304)
Citation 2

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Promotions, Performance Evaluation, Employer Learning, Dynamic, Ability

14.

Do Analysts Provide Information about Other Comprehensive Income for Financial Firms?

Tuck School of Business Working Paper No. 2815913
Number of pages: 47 Posted: 30 Jul 2016 Last Revised: 03 May 2021
Dirk E. Black and Thaddeus Neururer
University of Nebraska at Lincoln - School of Accountancy and University of Akron - The George W. Daverio School of Accountancy
Downloads 217 (176,619)
Citation 1

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analysts, book values, comprehensive income, OCI, forecasts.

15.

Striking Oil in the Boardroom: Overpaying Executives through Manipulating Actual Performance Metrics

Number of pages: 73 Posted: 10 Jun 2020 Last Revised: 06 May 2021
William and Mary - Raymond A. Mason School of Business, University of Nebraska at Lincoln - School of Accountancy and University of Edinburgh
Downloads 208 (183,696)

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executive compensation, manipulation, transparency, performance measures, discontinuity

16.

Policy Implications of Research on Non-GAAP Reporting

Forthcoming, Research in Accounting Regulation, Tuck School of Business Working Paper No. 3160778
Number of pages: 24 Posted: 11 Apr 2018
University of Nebraska at Lincoln - School of Accountancy and University of Georgia - J.M. Tull School of AccountingUniversity of Georgia
Downloads 204 (187,019)
Citation 5

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Non-GAAP earnings, regulation, standard setting, auditing

17.

The Optional Qualitative Assessment in Impairment Tests

University of Miami Business School Research Paper No. 3322166
Number of pages: 54 Posted: 06 Feb 2019 Last Revised: 06 Aug 2020
Dirk E. Black, Jake Krupa and Miguel Minutti-Meza
University of Nebraska at Lincoln - School of Accountancy, Tulane University - A.B. Freeman School of Business and University of Miami - Department of Accounting
Downloads 163 (227,650)
Citation 1

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Goodwill, intangibles, impairment, qualitative assessment, fair value, ASC 350, SFAS 142, ASU 2011-08

18.

Credit Default Swaps and Non-GAAP Earnings Disclosure

Number of pages: 47 Posted: 10 Jun 2020
University of Nebraska at Lincoln - School of Accountancy, City University of New York (CUNY) - Stan Ross Department of Accountancy and Southwestern University of Finance and Economics (SWUFE) - School of Accountancy
Downloads 111 (306,118)

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Non-GAAP earnings, Non-GAAP exclusions, Credit default swaps, Voluntary disclosure quality

19.

Management Earnings Guidance as a Commitment Device

Tuck School of Business Working Paper No. 3837650
Number of pages: 51 Posted: 05 May 2021
Dirk E. Black, Brandon Gipper and Phillip C. Stocken
University of Nebraska at Lincoln - School of Accountancy, Stanford University Graduate School of Business and Dartmouth College - Tuck School of Business
Downloads 105 (318,108)

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management earnings forecast, commitment, performance

20.

Regulatory (In)Attention and Earnings Management

Number of pages: 37 Posted: 05 May 2021 Last Revised: 23 Jun 2021
Dirk E. Black, Sam Melessa and Ming (Mike) Yuan
University of Nebraska at Lincoln - School of Accountancy, University of Iowa - Department of Accounting and University of Nebraska at Lincoln
Downloads 97 (335,039)

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securities regulation, revenue, discretion, spending, earnings management, attention